Case Digest (G.R. No. L-9637)
Facts:
American Bible Society v. City of Manila, G.R. No. L-9637, April 30, 1957, the Supreme Court En Banc, Felix, J., writing for the Court.The American Bible Society (plaintiff-appellant) is a foreign, non-stock, non-profit religious missionary corporation with a Philippine agency in Manila (principal office at 636 Isaac Peral) that has distributed and sold Bibles and religious literature in the Philippines since 1898/1899. The City of Manila (defendant-appellee) is a municipal corporation operating under the Revised Charter of the City of Manila (R.A. No. 409). On May 29, 1953 the Acting City Treasurer notified the Society that it had been conducting the business of general merchandise without the required Mayor’s permit and municipal license under Ordinance No. 3000, as amended, and Ordinances Nos. 2529, 3028 and 3364, and demanded payment of permit and license fees and a compromise covering the period from the 4th quarter of 1945 to the 2nd quarter of 1953 totalling P5,821.45 (plus P50 compromise reflected elsewhere).
Plaintiff protested but, to avoid closure and further penalties, paid under protest P5,891.45 on October 24, 1953 and immediately filed suit seeking a declaration that the ordinances were illegal and unconstitutional and recovery of the amounts paid with interest and costs. The City answered that the ordinances were enacted pursuant to municipal taxing and licensing powers conferred originally by section 2444(m-2) of the Revised Administrative Code and later by section 18 of R.A. No. 409, and prayed for dismissal.
At trial the parties stipulated quarterly gross sales figures from the 4th quarter of 1945 through the 1st quarter of 1953. Plaintiff introduced evidence of its long-standing missionary presence in the Philippines, ownership of contiguous exempt real property in Isaac Peral, its parent society in New York, remittances and gifts to cover operating costs, and its contention that Bible sales were not profit-driven (sold sometimes below cost). The City introduced testimony and price comparisons showing mark-ups on imported Bibles sold in the Philippines. The trial court dismissed the case for lack of merit, holding the ordinances valid and effectively continued in force under R.A. No. ...(Subscriber-Only)
Issues:
- Are Ordinances Nos. 3000 (as amended) and 2529 (as amended) of the City of Manila constitutional and valid as municipal enactments?
- If valid, are those ordinances applicable to and enforceable against the American Bible Society in respect of its distribution and sale of Bibles an...(Subscriber-Only)
Ruling:
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Ratio:
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Doctrine:
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